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I I I I I ,I I I I I I I I I I I I I I Honorable Mayor and Members of the City Council City of SAMPLE, Florida inaccuracies, shortages, defalcations, and instances of fraud discovered by, or that come to the attention of, the auditor. Our audit disclosed the following matters required to be disclosed by Rules of Auditor General (Section 10.554(1 )(h)4.): .:. Status of Prior Year Findings and Recommendations: No. 2004-02 and 2001-1 .:. Current Year Findings and Recommendations: NONE The Rules of the Auditor General (Section 10.554(1 )(h) 5.) also require that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in the management letter, unless disclosed in the notes to the financial statements. The City was incorporated by Chapter 5799, Laws of Florida, Acts of 1907, There are no component units related to the City As required by the Rules of the Auditor General (Section 10,554(1)(h)6.a.), a statement must be included as to whether or not the local government entity has met one or more of the conditions described in Section 218,503(1), Florida Statutes. In connection with our audit, we determined that the City of SAMPLE, Florida did not meet any of the conditions described in Section 218.503(1), Florida Statutes. As required by the Rules of the Auditor General (Section 10.554(1 )(h) 6.b.), we determined that the annual financial report for the City of SAMPLE, Florida for the fiscal year ended September 30,2006, filed with the Florida Department of Financial Services pursuant to Section 21 8.32(1 )(a), Florida Statutes, is in agreement with the annual financial audit report for the fiscal year ended September 30, 2006. As required by the Rules of the Auditor General (Sections 10.554(h) 6.c. and 10.556(7), we applied financial assessment procedures. It is management's responsibility to monitor the City's financial condition, and our financial condition assessment, which was performed as of the City's fiscal year end, was based on representations made by management and the review of financial information provided by the City. This management letter is intended solely for the information of the City of SAMPLE, Florida and management, and the State of Florida Office of the Auditor General, and is not intended to be and should not be used by anyone other than these specified parties. We wish to thank the City of SAMPLE, Florida, and the personnel associated with it, for the opportunity to be of service to them in this endeavor as well as future engagements and the courtesies extended to us. December 8, 2006 Coral Gables, FL